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May 2004





The REPorter ®





INTERNATIONAL HOUSEWARES REPRESENTATIVES ASSOCIATION



Corner

Member’s









The subject is taxing!

Especially for our

manufacturer readers: I.R.S. wrestles with the tax law

By Stanton B. Herzog — IHRA’s CPA and Financial Consultant

The added value of a

principal in the firm of Rehbock, Applebaum, Sylvan & Herzog, P.C.

Rep Council

by Steve Grossman,CPMR This article covers a few significant recent developments in the tax law.

Former IHRA President / Chair First, remember that taxes on eligible dividends have been lowered to a

(Note: at the seminar for manufacturers, presented flat 15 percent for all taxpayers. Eligible dividends are those received from

by IHRA and MRERF at the recent Home & corporations or from mutual funds that own corporate stock. The stock

Housewares Show, a discussion was held about must have been owned for 60 days out of a 120-day period that begins

manufacturer rep councils. Many of the attend-

ing manufacturer personnel were not familiar with

60 days before the ex-dividend date and ends 60 days after that date.

this important marketing byproduct of the field Further, if it is a foreign stock, it must be from a country that is approved

sales professional function. We hope the follow- for this purpose. Excluded are mutual fund dividends derived from

ing enlightens you.) interest-bearing securities. Thus money funds, bond funds, etc., are not

eligible. When a stock is sold short, the 15 percent no longer applies to

By the time you finish this article, you the dividends.

will learn a relatively easy and inexpen-

The IRS has decided to give owners of smaller trucks and SUVs

sive way to have a direct line of commu-

(assuming that the SUVs are built on a truck chassis) a break, because

nication to your customers, a national

the costs of these new vehicles are increasing faster than regular autos.

marketing department, and an in house

They will allow, in addition to the regular luxury car allowances of $3,050

consulting unit by investing the time to

for the first year, $4,900 for the second year and $2,950 for the third year,

develop your own Rep Council. This is

an additional $300 in the first year, $500 in year two and $300 in year

not a new idea. Many manufacturers in

three. Every year thereafter, the depreciation of $1,775 per year can be

our industry and related industries have

increased by $200 for those vehicles. The IRS is so generous.

derived increased market share and effi-

You can also escape the "luxury auto" depreciation limitations (and take

ciencies by establishing an ongoing Rep

advantage of Section 179 allowance of up to $100,000) by acquiring a

Council.

vehicle that weighs more than 6,000 pounds (such as a HumVee) or by

So you ask, what is a Rep Council?

acquiring a vehicle whose special purpose would limit its usefulness as

Simply it is a once or twice a year focused

a vehicle for ordinary driving. The IRS includes in this category ambu-

meeting to include some of your commis-

lances, lift trucks and cement mixers. The idea of driving a cement mixer

sioned representatives and management

on vacation does boggle the mind, but it might be useful for washing

to take an honest look at your business

clothes on a long trip.

and how you go to market. Whether you

Changing topics, an interesting IRS letter ruling was issued to a law firm

are a small, medium, or large manufac-

regarding the switching to an S corporation from a regular C corporation.

turer or marketing company, the basics

A number of years ago, Congress created the "built-in gains tax," an

for positive results are the same. Collec-

attempt to prevent regular corporations from escaping regular tax by

tively you come up with the best solutions

converting to an S corporation and perhaps enjoying capital gains rates.

to increase your sales and profitability.

The biggest fear in such a transition for a cash-basis corporation was the

Increasingly over the last few years the

inclusion of receivables in the built-in gains tax. That tax is assessed on

professional people I talk with, i.e. manu-

the receivables minus payables at the moment of conversion. It effec-

facturers, factory sales management, and

tively double-taxes the income by forcing the S corporation to pay tax on

other reps are basically saying the same

the receivables as they are collected as if it were still a cash-basis, regular

thing, “It is more challenging than ever

C corporation, and the individuals owning S corporation stock must also

before, and finding the enjoyment in sell-

pay tax on the same income since it is now S corporation income.

ing is more difficult today.” I believe that

continued on page 3

continued on page 2

Field Sales Professionals Serving the Home • Housewares • Hardware Industries

1

IHRA REPorter® May 2004

Rep Councils (from page 1)

one of the ways to improve the playing field, is to utilize include some of your members who previously served on

rep councils that help focus both the manufacturer and other councils, as this will provide experience for you as

sales team to work toward the same end, to increase well as to the other reps. I suggest a diverse group of reps

profitable sales. but you can choose a group with a narrow set of skills.

This article is aimed at the manufacturer who uses and The most successful councils have terms for three years

believes in reps to go to market. If you are wondering if on a rotational basis. When it starts out you will have

there is a value to the rep function or for out-sourcing some for one, two, and three year terms. As these

sales, I recommend you read the Fortune Magazine members retire, you will then have a rotating basis, and

insert article that was in the November 1999 issue. (If you it is OK to reappoint members, but a plan to bring in new

can’t find it or would like information, I suggest you blood is important.

contact the IHRA Headquarters office.) The people you choose from your company need to be

Before I get in to why I believe in rep councils, let me upper management and committed to the process. This

give you a little background on who I am and why I am is not an adversarial relationship but a team to get better

writing this article. I have been in the retail game since results through listening and understanding. The rep is

the 1970’s. I have worked at retail, been management, donating his time and is looking for positive outcomes;

been a buyer, been a factory salesman, part owner in a you are using your time and resources and expect the

clock manufacturing company, and a manufacturer’s rep same thing. There will be issues on your side and the rep

for the last 15 years. I have been involved as an officer side that in order to resolve you will need to invite your

in the International Housewares Representative’s Asso- department heads, such as accounting, customer ser-

ciation since NHMA guided us to be our own indepen- vice, shipping, etc. to the meeting. This will allow both

dent unit. There is some more, but I think you get the sides to hear and listen and to arrive at a common

picture that my main focus is selling not writing articles. solution to provide better systems and results.

To get started you have to have clear goals and I am not suggesting that it is necessary or possible for

objectives on what you want your rep council to try to all changes and decisions to be made on the spot, but

achieve. (I do not recommend you look at this as a one- sometimes it happens. (In one council I participated in,

time event. It will take two or three council meetings for the question at hand was how to get new products listed

all parties to know that this is a serious commitment of faster in the hardware distributors. What came out was

time and energy. Positive results for both you, the that the reps needed artwork for each new item at the

manufacturer and the rep, will be the driving factor for a time of presentation or it could not go in the system.

mutual and long-term growth curve.) When management understood this, we had the artwork

Once you have made this decision, write a simple for all items in three weeks and new item placement

agenda of what you want to accomplish at your first doubled.) Sometimes both sides need to do more home-

meeting, and what the overall plan is. Then send this to work or research before the right solution is reached, and

the group of reps that you believe will have the same sometimes there is no quick answer.

investment you and your company will have. (You might One of the positive outcomes of the council is the new

want to call and screen your target reps before officially found cooperation that comes from working together and

inviting them to participate.) Ask for input to your thoughts understanding the whys and why nots. I have seen it

and invite theirs. You might learn a lot from their re- many times that when reps realize management is

sponses, and remember this is a joint venture for both working to improve a situation, resistance turns into

sides to benefit. Have them rank the topics to the support. Also, when manufacturers learn how their poli-

importance of increasing sales, since this is the underly- cies are inhibiting the sales function, positive changes

ing purpose. happen that benefit all.

The development of the agenda is important because A very important point for all sides: There must be a

it starts all council members getting involved/invested in good note taker and minutes for accountability’s sake

the process. When you send out your final agenda for the and they must be sent out to all rep council participants.

meeting with dates, times, places and topic, it is easy to Both the reps and the manufacturer should do their

buy into since all participated and all can prepare and be utmost to complete the agreed tasks on time; this is the

ready for this event. The agenda is a serious guideline number one way that the council and others know that

and I personally would stick to the rough outline and time this is something to take seriously. (Please understand

table. I would also build in some flextime to handle new there are times when conversations in the council are

topics that come up or additional time to “finish” ones that confidential and the topic(s) will not be in the general

need more time. minutes. Also when a deadline cannot be met, a notice

The most efficient working groups are 5 to 12 people; should be sent out rather than ignoring the commitment.)

therefore we recommend 4 to 6 reps on your council. The While on the topic of minutes, be sure to send out

group of reps that you select should be a balanced mix, progress reports to both company personnel and sales

such as two from the largest territory, average and small reps, this will increase company support and future

or from food/drug, mass and hardware channels. Try to progress.

continued on page 3

Field Sales Professionals Serving the Home • Housewares • Hardware Industries

2

IHRA REPorter® April 2004

Rep Councils (from page 2)

Meetings are usually scheduled Be aware that both sides are going to • Choose the mix of reps to comple-

once a year, with communications hear things they like and do not like, ment, not necessarily agree, with

on progress and new topics through- but this is not a place to discuss your company objectives.

out the year. (With today’s phone personal agenda items or issues. • Send out your proposed agenda

conferencing capabilities, it would Someone must be in charge or facili- so all can input and be part of the

be easy to have mini sessions two or tate the meeting fairly, or trust will process.

three times a year if needed. Again never evolve, which is a core factor • Choose a time and place to ac-

good notes and follow-up are essen- in having a productive council. Lastly commodate participation of the mem-

tial.) Rep councils should not be it should go without saying that when bers.

scheduled at or around trade shows, any sensitive materials are dis- • Make sure meeting notes go out

but at a time when the participants cussed, whether business or per- to all participants.

can focus on the task at hand. sonal, that this information will stay • Make positive changes known to

Many times they are scheduled at within the council. This should be all and give credit to the council.

or near the home office so manage- made clear to all from the start. • Keep members updated on

ment personnel can be made avail- One of the last topics is who pays progress through updates

able when needed. If your facility has for what. My personal opinion is that • Send out your proposed agenda

a meeting room that will accommo- since the rep is investing time away for the next council meeting.

date a council, and use it, please from his selling time, that the manu- • Enjoy the benefits of all pulling

have standing instructions that all facturer is requesting his time, the together.

are not to be disturbed. Plan regular manufacturer should pick up all nor- As a result, you have now learned

breaks for all members to check in mal and customary expenses. I have a relatively easy and inexpensive

with their offices since we all have a been on councils where I picked up way to directly connect to your cus-

business to run. Even though the reasonable airfare or drove to the tomers, have a national marketing

meeting is “all” business, plan some meeting and then all expenses were department, and an in house con-

recreational time, for both fun and picked up. (Note: living in Chicago I sulting unit by investing the time to

some informal conversations that will have participated in meetings here develop your own Rep Council. Men

relate to the day’s conversations. and my hotel expense was picked up and women who are paid a commis-

Some companies rotate the meet- since the schedules were long and sion upon results have a vested in-

ing places from resort to plant(s) and the company wanted to build a ca- terest in you and your company suc-

back again. The place/location is im- maraderie with both the reps and ceeding, as you have a vested inter-

portant since it should help facilitate company personnel.) To look at it est in us succeeding.

the meeting not detract from it. Plant another way, if you had your own We bring to the table our experi-

or department tours on a regular sales force and had a meeting, you ences working with our other manu-

basis never hurt. Running a good would probably pick up all the ex- facturers and being in the field daily.

meeting is serious stuff and will prob- penses, so why not here also. To me it comes down to realizing and

ably fail if you don’t invest the time up So lets review the steps valuing that your people are your

front. In the same way you would • Decide that you wish to utilize a most important asset. I wish you luck

expect an expert to help you with rep council and carefully decide your improving your sales and bottom line

accounting or shipping problems, I company objectives. in today’s fast moving economy.

would suggest you bring in a meet- • Make sure upper management is Steve Grossman, GM Partners,

ing facilitator for the first few times to in agreement and will support the 847.368.1970, gmpartner@aol.com

guide all of you through the process. efforts of all.





The subject is taxing! (from page 1)

There have been few clues as to how to value service ration.

corporation receivables. Leave it to the lawyers to force Can this letter ruling be translated to other situations?

the IRS' hand on that issue. Lawyers claimed that the fees Sure. For example, many sales reps work on the basis that

on their contingency cases were not income until the fees their commission is contingent until the manufacturer

were received, since they had no idea whether they would collects the money from the customer. The above ruling,

win or lose the case and could not determine how much while "limited to the law firm," seems to point a way to

they would receive. The IRS agreed. It ruled that none of severely limit built-in gains tax liability for contingent

the contingent fees were considered receivables unless receivables upon conversion from a regular corporation to

the lawsuit had been decided, and the fee had not yet an S corporation.

been received at the moment of transition to an S corpo-



Field Sales Professionals Serving the Home • Housewares • Hardware Industries

3

IHRA REPorter® May 2004

Outline of Gerry Newman presentation IHA announces record registration at

at IHRA Annual Breakfast & Program 2004 International Home & House-

If you were one of the fortunate members that attended wares Show — over 18,500 buyers;

the IHRA Annual Breakfast & Program during the 2004

Home & Housewares Show, you know it was time well

nearly 2,200 Exhibitors

spent. If you weren’t there, here is what you missed: ROSEMONT, ILL. — The International Housewares

Association announced today that the recently con-

Legal Update and State of the Rep Industry

cluded 2004 International Home & Housewares Show—

• Sales Rep Protection Acts

• More Manufacturers using outsourced field sales held March 20-22 at Chicago’s McCormick Place—set

• Reps redefining themselves records for retailer registration with more than 18,700

• Reps expected to provide more services buyers, an increase of over 10 percent from 2003. Total

– Marketing registration including exhibitors totaled more than 59,100,

– Sales an increase of 4.2 percent. As previously announced,

– Design the Show also featured a record 2,177 exhibitors from

• Retainer Agreements – Fee for services for around the world, a 4 percent increase.

pioneering territory “We are pleased to report these record results,” said

Collection of Commissions Outside of the Contract Phil Brandl, president of IHA, the Show’s not-for-profit

(Unfair Terminations and House Accounts) sponsor. “Exhibitors and buyers to whom we have

• Recent trends spoken both at and since the Show have told us that the

• Relevance of the contract newly re-focused March Show was quite successful for

• Breach of covenant of good faith and fair dealing them.”

• Procuring cause The Show once again saw an increase in U.S. spe-

• Quantum meruit cialty retailers. More than 65 percent of the U.S. retail

• Fraudulent Inducement (fraudulent misrepresenta-

buyers registered came from specialty channels. Inter-

tion)

• Negligent Misrepresentation (or omission) nationally, the attendance numbers were comparable to

• Promissory Estoppel the previous year, with buyers from more than 100

• Tortious Interference with Business Relationships countries converging on Chicago. In discussions with

• Other causes of action buyers from outside the U.S., many cited increased

• Commissions based on principal’s profit margin difficulty in obtaining visas to attend the Show.

(avoid) The 2005 International Home & Housewares Show

Case Study with “Lessons to be Learned” will take place March 20-22 at McCormick Place and

Gerald Newman is IHRA’s legal counsel and particpates will return to its traditional Sunday through Tuesday

in IHRA’s Expert Access Program that provides advice pattern. For more information or to register, please visit

to IHRA members at no charge or reduced costs. He, www.housewares.org.

or his partners and associates, can be reached at:

IHA is the 66-year-old voice of the housewares

Gerald M. Newman Esq.

Schoenberg, Fisher, Newman & Rosenberg, Ltd. industry, which accounted for (US$) $283.2 billion at

222 South Riverside Plaza, Suite 2100 retail worldwide in 2002. The non-profit, full-service

Chicago, IL 60606 association sponsors the world’s premier housewares

Telephone: 312/648-2300 ext. 309 products exposition, the International Home & House-

email: Gerry.Newman@sfn-law.com wares Show, and offers its 1,700 member companies

a wide range of services, including industry and

Mark your calendar to be sure to attend next government advocacy, export assistance, State-of-

year’s Annual Breakfast & Program: the-Industry reports, point-of-sale and consumer

purchase data through Housewares MarketWatch,

Monday, March 21, 2005 executive management peer groups, a unique Web-

7:00 - 9:00 AM based community at www.housewares.org and group

NO CHARGE FOR IHRA MEMBERS! buying discounts on business solutions services.



Field Sales Professionals Serving the Home • Housewares • Hardware Industries

4

IHRA REPorter® May 2004

And so it grows . . .

Letter to the Editor A BIG welcome to our sixty (60) new member

firms since July 2003!

About the 2004 Home & Housewares Show COMPANY CONTACT

In the April issue of The REPorter®, Steve Grossman Alliance Sales, Inc. Joe Pataffi

asked for suggestions for the Housewares Show and I have Aquino & Co., Inc. Juan A. Aquino

a suggestion/complaint. Arrowhead Sales and Merchandising Brian Cohen

Austico Company Ken Escoe

The change in date from January to March has been a Big Apple Enterprises Kenneth Bookbinder

real burden on independent reps and has interfered with Berglund Elnes Associates Thomas Berglund

our calling on customers. As a result of the date change, Paul Caraco and Associates Paul Caraco

we had many vendors schedule meetings in January at Sponsor . . . . . Peter Bang-Knudsen

their facilities. These not only cost us in actual dollars Cascade Diversified Marketing & Sales Todd Hasty

spent to attend, they cost us in lost time working with cus- CDZ Sales, Inc. Robert DiCamillo

tomers. CG Marketing Thomas McFadden

Champion Marketing Steven Rozensky

It appears that this is little more than a childish game

Cheney Retail Services Rick Schleigh

between the sponsors of the International Housewares CJ Marketing, Inc. Cynthia Janssen

Show and George Little Management. Your comment CP Sales & Marketing Michael Cavalaris

about not seeing anything really new and exciting is be- Creativity Plus / PAMed Pamela S. McGregor, CPMR

cause March is too late for spring and too early for fall. Direct Sales & Marketing, Inc. William Szydlik

The large "power" stores such as Federated, Target, etc. Distinctive Advantage LLC Randy Heaton

expect to be shown new products privately at their own Dynamic Marketing Inc. James Golding

offices. The smaller retailers depend more on shows. The Essig Marketing Claudia Essig

First Light, Inc. Kevin Cody

timing of these 2 shows does nothing but dilute the value Fog City Sales Gina Gozinsky

of both shows. Sponsor . . . . . Kent Kulovitz

My suggestion for both show management teams is- Cheryl Furdos & Associates Cheryl Furdes

"Grow Up!". There is a definite place for both shows, how- GMC Associates, LLC Jerry Campanella

ever, when they are put on top of each other, they both William F. Holmes Co., Inc. William F. Holmes

lose impact. Also, a special "Shame on You" to George Horton Associates, Inc. James Horton

Little Management. With your customer base being sol- HR & Associates/FGR Teresa Martinez

Incatalog, Inc. John N. Kyle, II

idly the independent/small retailer, what were you thinking

Kahn-Kahn, Inc. Philip Kahn

scheduling the show over Mother's Day weekend? This is The Kaplan Group Howard Kaplan

a big sales period for most retailers in this industry and the M. Kirchner & Associates, Inc. Mickey Kirchner

store owners want to be in their stores to help maximize Market Midwest Mark Madl

sales. Pay attention to who you are supposedly serving! Master Distributors Pty Ltd Sandra Dobbin

Sincerely, Buster Mathis & Associates Buster Mathis

Maverick Int’l Trading & Consulting, Inc. Giorgio Ameri

Scott Barnett, The Connection • PO Box 25468,

The Midwest Group, Inc. Woody Grandstaff

Charlotte, NC 28229 • 704.888.2433 • 704.888.1955 Fax Sponsor . . . . . Jim Ayotte

Scott@KitchenRep.com Mitchell & Mitchell Marketing Julie Mitchell

Here are the details for the Gourmet Products Show MJVG Group Jay Gutierrez

New England Associates Maurice O. Allard

Northern Response (International) Ltd. Richard Stacey

PatLine Products International Patti Cramer

Pennmarva Marketing/Ronald A. Alarie Inc. Ron Alarie

Sponsor . . . . . Jay Cohen

Pro Marketing, Inc. J. H. Hall

Professional Reps Group Inc. Betty Serratt

http://www.thegourmetshow.com

Rapid Sales & Marketing Associates, Inc. Darrel Slager

New members (continued) Sponsor . . . . . Steve Grossman, CPMR

Tel Mark Sales Inc. John Gillen Reps LLC Dave Yenzer

Tinsman Group Jeff Tinsman The Sales Department Eric David Smith

Sponsor . . . . . David Silberstein Elias Shaker & Company Bruce Funk

Tools For Living / Mike Reuter Corp. Mike Reuter Shamrock Marketing Nancy Rost

Sponsor . . . . . Kent Kulovitz Sharks Success Marketing Ent., Inc. Sandra Hodgskin

Total Impact Services, Inc. Kris Schutzmaier Silverhart Group Barbara Silver

TSB Sales & Marketing Suzanne Grimm Sussberg & Co., Inc. Milton Sussberg

Steve Weiner Associates Steve Weiner TCD Sales Corp. Craig Dreilinger

Dan Z & Company Dan Zielke continued this page, bottom of column 1



Field Sales Professionals Serving the Home • Housewares • Hardware Industries

5

IHRA REPorter® May 2004

2004 INDUSTRY CALENDAR OF EVENTS

May Washington Gift Show

Spring NASFT Fancy Food Show & FMI Show July 25 - July 28, 2004

May 02 - May 04, 2004 Chantilly, VA

Chicago, IL

August

Gourmet Products Show Orlando Gift Show

May 09 - May 11, 2004 August 07 - August 10, 2004

San Francisco, CA Orlando, FL

National Hardware Show CGTA Canadian Gift & Tableware Show

May 10 - May 12, 2004 August 08 - August 12, 2004

Las Vegas, NV Toronto, Canada

SOURCES New York Gift Show at 225

May 15 - May 18, 2004 August 11 - August 19, 2004

New York, NY New York, NY



National Stationery Show New York International Gift Fair

May 16 - May 19, 2004 August 14 - August 19, 2004

New York, NY New York, NY

NRA Restaurant, Hotel-Motel Show New York Gift Show at 41 Madison

May 22 - May 25, 2004 August 15 - August 19, 2004

Chicago, IL New York, NY

June The Seattle Gift Show

Portland Gift & Accessories Show August 21 - August 25, 2004

June 05 - June 08, 2004 Seattle, WA

Portland, OR

Tendence Lifestyle 2004

IDDBA Dairy-Deli-Bake August 27 - August 31, 2004

June 06 - June 08, 2004 Frankfurt, Germany

Washington, DC

September

All Candy Expo IN'NOVA, Innovative Solutions for Table & Living

June 08 - June 10, 2004 September 02 - September 05, 2004

Chicago, IL Lisbon, Portugal



Coffee Fest Las Vegas Atlanta Fall Gourmet Show & Gift & Accessories Market

June 12 - June 14, 2004 September 11 - September 14, 2004

Las Vegas, NV Atlanta, GA

Dallas International Gift & Home Accessories Market Boston Gift Show

June 23 - June 30, 2004 September 11 - September 14, 2004

Dallas, TX Boston, MA

NASFT Summer Fancy Food Show Dallas International Gift & Home Accessories Market

June 27 - June 29, 2004 September 11 - September 14, 2004

New York, NY Dallas, TX



July Philadelphia Candy Show

Atlanta International Gift & Home Furnishings Market September 12, 2004 - September 14, 2004

July 06 - July 15, 2004 Valley Forge, PA

Atlanta, GA

Sweets China

The Gift Fair in Atlanta September 21, 2004 - September 24, 2004

July 09 - July 12, 2004 Shangai, China

Atlanta, GA

Los Angeles Gift & Home Accessories Market

California Gift Show September 26 - September 28, 2004

July 17 - July 20, 2004 Los Angeles, CA

Los Angeles, CA

October

San Francisco International Gift Fair New York Home Textiles Show

July 24 - July 28, 2004 October 08- October 11, 2004

San Francisco, CA New York, NY



For a complete list of ECRM-EPPS Conferences, see their website at: http://www.ecrm-epps.com

Field Sales Professionals Serving the Home • Housewares • Hardware Industries

6

Manufacturers Seeking IHRA Field Sales Professionals

Products: Small Kitchen Appliances: Breadmakers, Toast- Products: Thermo Electric Automotive & Housewares

ers, Juicers, Electric Ovens, Blenders, Traveler Steam Iron Products







MICHAEL’S ACQUISITION CORP.

MORNINGWARE, INC.

3820 Hunters Overlook

8056 W. Addison

Eagan MN 55123

Chicago IL 60634

(651) 253-4517

(773) 715-9312 Fax: (773) 589-2181



Contact: Doug Ruth

Contact: Susan Sul President

Director eMail: ruthdoug@comcast.net

eMail: morningelec@yahoo.com

Territories: All U.S.A.

Territories: ALL U.S.A., Canada, Mexico



Commission Rate: TBN Nat’l Sales: $5,000,000 Commission Rate: 5 - 10% Nat’l Sales: $10,000,000





Products: Natural & Oil Seasoned Cast Iron Cookware, Products: Ceramic Dinnerware, Tabletop, Giftware

Enameled Cast Iron Cookware





OMEGA PRODUCTS CO., INC. VALUE SOURCE, INC.

127 West Harbor 14843 Proctor Ave - #13

Hendersonville TN 37075 City of Industry CA 91746

(615) 512-1357 Fax: (615) 382-7787 (626) 336-3399 Fax: (626) 336-8978

www.coastlinetabletop.com



Contact: Joe Wilder Contact: Grace Ma

General Manager President

eMail: info@omega-worldwide.com eMail: info@coastlinetabletop.com



Territories: All U.S.A. Territories: California, Oregon, Washington





Commission Rate: TBN Nat’l Sales: N/A Commission Rate: 5% Nat’l Sales: $100,000





Products: Sori Yanagi (Japanese Designer) designed Products: Sori Yanagi (Japanese Designer) designed

kitchenware, including: cookware, utensils, flatware, bone kitchenware, including: cookware, utensils, flatware, bone

china tea/coffee set, glass bowls, glassware. china tea/coffee set, glass bowls, glassware.



SATO SHOJI CORP. SATO SHOJI CORP.

101 N. Virginia St #225 101 N. Virginia St #225

Crystal Lake IL 60014 Crystal Lake IL 60014

(815) 479-0637 • (815) 479-0645 (815) 479-0637 • (815) 479-0645

http://www.proof-site.com/satoshoji/main.html http://www.proof-site.com/satoshoji/main.html



Contact: Mark Niemann Contact: Mark Niemann

Vice President Vice President

eMail: mniemann@prodigy.net eMail: mniemann@prodigy.net



Territories: All U.S.A. Territories: All U.S.A.



Commission Rate: 10 - 15% Nat’l Sales: $600,000,000 Commission Rate: 10 - 15% Nat’l Sales: $600,000,000

This is an IHRA service to keep members advised of lines available. The listing of a manufacturer should in no way be construed as an

endorsement of that line by IHRA, it being the obligation of each member to make their own evaluation of the line.



7

Manufacturers: The REPorter®

Are You Looking for Well-Qualified, is published

Performance-Committed, Field Sales

monthly for

Professionals?

Find them quickly, easily and INTERNATIONAL HOUSEWARES

cost-effectively with IHRA’s three REPRESENTATIVES ASSOCIATION

exclusive marketing services . . .



The IHRA Locator 175 N. Harbor Drive

A directory of field sales professionals Suite 3807

by territories covered, type of products

Chicago, IL 60601

handled, type of customers sold to/through

and complete details about their companies. (312) 240-0774

Fax: (312) 240-1005

Instant HOT Lines

eMail: info@ihra.org

A onetime eMail or fax that

provides immediate information Web: www.ihra.org

on your line, only, to reps in

specific territories or throughout the world Statements of fact and/or opinion

Call IHRA at (800) 315-7430 are the responsibility of the

eMail: info@ihra.org authors alone and do not imply an

www.ihra.org opinion of the officers or members of IHRA.



2004 /2005 IHRA Officers; Directors & Staff Home • Housewares • Hardware

Officers

Multiple-Line, Field Sales Professional:

Chairman: Jim Adams

President: James Ayotte

If you’re not a member of IHRA, you

President-Elect: David Silberstein

owe it to yourself to join the organization

Senior Vice Presidents that is your voice in the industry and the

Industry & Membership: David Friedman manufacturers’ resource for finding

Legal & Education: Kent Kulovitz

Well-Qualified, Performance-Committed,

Fiscal: Mark Glotter

Field Sales Professionals.

Delegate to MRERF & AMRA: Steve Grossman, CPMR

Executive Director: William M. Weiner

For complete information and

Directors

an application, contact:

Jeanmarie Bettencourt

Burt Karlin

Bob Kroll

Mark Levy

Richard Spitaletta

Past Chairs

John M. Clampitt INTERNATIONAL HOUSEWARES

Steve Grossman, CPMR REPRESENTATIVES ASSOCIATION

Jay L. Cohen

Tom Rooney 175 N. Harbor Drive • Suite 3807

Peter Bang-Knudsen Chicago, Illinois 60601

Donna Peake (800) 315-7430

Staff

Fax (312) 240-1005

Administrative Assistant: Stephanie Baron

info@ihra.org • www.ihra.org

Financial Director: Myra Weiner

8



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